Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Name Dkt. No. Year Amount John M. Baker ...... 920-79 1976 $313.00 John M. and Linda L. Baker ..... 6268-79 1977 $532.00
After a concession by respondent, the sole issue for decision is whether petitioners are entitled to deductions under section...
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